SSAE 18 - Attestation Standards (SOC Reporting)
AT-C 320: Reporting on an Examination of Controls at a Service Organization – SSAE 18 - Attestation Standards (SOC Reporting)

SSAE 18 - Attestation Standards (SOC Reporting) 320.41: AT-C 320.41 Content of the Service Auditor's Report

What does 320.41 require?

A type 1 report includes the same elements as a type 2 report except that it identifies a specified date rather than a period, addresses the description's fair presentation and the suitability of the controls' design as of that date, and carries no tests of controls or results.

Maintained by Gerard BlokdykControl text last updated

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